DEFRA is also working closely with representatives from farming industry organisations to develop a technical case to support an application to the European Commission for a derogation from the livestock manure N farm limit of 170 kg N/ha/yr. If the application is successful, we will be able to set a higher limit (e.g. 230 – 250 kg N/ha/yr) in relation to eligible farms (e.g. 70% of farm is grassland and livestock are cattle).

Slurry storage facilities are eligible for plant and machinery allowances such as the new Annual Investment Allowance, capped at £50,000 per year, included in this year’s Finance Bill.

Slurry pits also qualify for allowances in their own right under the Capital Allowances Act 2001.